CLA-2-83:S:N:N1:113 864108
Ms. Catherine Purdy
Seagull Pewter and Silversmiths
P.O. Box 370
Pugwash, Nova Scotia, Canada B0K1L0
RE: The tariff classification of pewterware from Canada
Dear Ms. Purdy:
In your letter dated May 19, 1991, you requested a tariff
classification ruling.
The merchandise is various items of pewterware. The items
include a letter opener, a business cardholder, bookends, an
envelope holder, a stamp dispenser and a placecard holder. All
of the items are ornate, but have a definite utility. The
"pewter" is an alloy of tin, copper and antimony.
The applicable subheading for the letter opener will be
8214.10.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for paper knives, letter openers. The rate
of duty will be 0.4 cents each plus 6.1% ad valorem.
Goods classifiable under subheading 8214.10.0000, HTS, which
have originated in the territory of Canada, will be entitled to a
0.2 cents each plus 4.2% ad valorem rate of duty under the United
States-Canada Free Trade Agreement (FTA) upon compliance with all
applicable regulations.
The applicable subheading for the placecard holder will be
8007.00.1050, Harmonized Tariff Schedule of the United States
(HTS), which provides for other articles of tin, for household,
table or kitchen use. The rate of duty will be 3.1% ad valorem.
Goods classifiable under subheading 8007.00.1050, HTS, which
have originated in the territory of Canada, will be entitled to a
2.1% ad valorem rate of duty under the United States-Canada Free
Trade Agreement (FTA) upon compliance with all applicable
regulations.
The applicable subheading for the business card holders,
bookends, envelope holders and stamp dispensers will be
8304.00.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for similar office and desk equipment of
base metal. The rate of duty will be 5.7% ad valorem.
Goods classifiable under subheading 8304.00.0000, HTS, which
have originated in the territory of Canada, will be entitled to a
3.9% ad valorem rate of duty under the United States-Canada Free
Trade Agreement (FTA) upon compliance with all applicable
regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport